The technical infrastructure also failed, staff were not familiar with the process and no-one anticipated bottlenecks in the system.

Previously each district did their payrolls.

"Today, I thank KPMG but so much more, Madam Speaker, remains hidden. I challenge the Opposition to help find the answers," Mr Springborg said.

"What possessed Labor, Madam Speaker, to follow such a path? What reasons were cited?

"What relationships lay behind them and what else is locked away in Labor's secret cabinet papers?"

Overpaid wages

One of the most touchy jobs remains for Mr Springborg - recouping the overpaid wages.

There is $91 million outstanding, or about $1,000 for every worker.

Labor put a moratorium on recovery but KPMG says that is costing the state $1.7 million every fortnight and it is about to be lifted.

Queensland Nurses Union secretary Beth Mohle says that is just the first step.

"The critical issue for our members is that of course some of them do not know whether they've been overpaid because they haven't got any confidence in the information that's been provided," she said.

"And of course our advice has been from day one, that no member should be making any repayment of overpayments until all underpayments have been corrected and that they are satisfied that an overpayment has indeed been incurred.

"So there's a fair way to go yet until we work through all these issues."

The union wants individual case workers for each employee who has been overpaid - something else in this scandal that has not been budgeted for.